Finding 1100099 (2024-004)

Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 – Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 24-4998-HL, 24-4998-E3 Award Period: July 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The District is required to have an internal control over compliance specific to reporting. Condition: During our testing of performance reports, we noted that reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 2 of 2 performance reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting for which it is responsible. Repeat Finding: This finding is a repeat finding from the immediately prior year but for a different major federal program. The prior year finding number was 2023-003. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District will review the work performed by the individual preparing the reports before submission.